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Abstrak :
[ABSTRAK
Penelitian ini bertujuan untuk menganalisis pelaksanaan penerimaan dan penatausahaan prasarana, sarana dan utilitas di Pemerintah Kota Bekasi sesuai dengan ketentuan yang berlaku dan tata kelola yang baik dalam mewujudkan akuntabilitas keuangan. Penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kasus di Pemerintah Kota Bekasi. Analisis permasalahan penelitian menggunakan metode perbandingan antara pelaksanaan penerimaan dan penatausahaan PSU dengan ketentuan yang berlaku, kebijakan penyerahan PSU dengan peraturan daerah dan prinsip-prinsip umum governance. Hasil penelitian menunjukkan penerimaan dan penatausahaan PSU belum sepenuhnya mengikuti ketentuan yang berlaku dan tata kelola pemerintahan yang baik. Beberapa kendala menyebabkan penerimaan dan penatausahaan belum memadai.

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ABSTRACT
This study aims to analyze the implementation of the acceptance and administration of infrastructure, facilities and utilities at municipality of Bekasi in accordance with applicable regulations and good governance to achieve financial accountability. This study is a qualitative research, with a case study approach at municipality of Bekasi. Analysis of the research problems uses a comparison between the implementation of the reception and administration of PSU with applicable regulations, policies handover PSU with local regulations and the general principles of governance. The result shows that the acceptance and administration of infrastructure, facilities and utilities have not fully comply with the provisions of law and the good government governance practice. Some obstacles cause the reception and administration of infrastructure, facilities and utilities still inadequate, This study aims to analyze the implementation of the acceptance and administration of infrastructure, facilities and utilities at municipality of Bekasi in accordance with applicable regulations and good governance to achieve financial accountability. This study is a qualitative research, with a case study approach at municipality of Bekasi. Analysis of the research problems uses a comparison between the implementation of the reception and administration of PSU with applicable regulations, policies handover PSU with local regulations and the general principles of governance. The result shows that the acceptance and administration of infrastructure, facilities and utilities have not fully comply with the provisions of law and the good government governance practice. Some obstacles cause the reception and administration of infrastructure, facilities and utilities still inadequate]

Abstrak :
[ABSTRAK
Penelitian ini bertujuan untuk mengetahui kualitas laporan keuangan, kualitas laporan akuntabilitas kinerja dan kualitas pelayanan publik dalam menunjang keberhasilan reformasi birokrasi pada Kementerian Hukum dan HAM Tahun 2013. Metode penelitian deskriptif digunakan dalam penelitian ini dengan desain penelitian studi kasus. Hasilnya, laporan keuangan Kementerian Hukum dan HAM telah memenuhi karakteristik kualitatif laporan keuangan berdasarkan PP Nomor 71 Tahun 2010; LAKIP disajikan sesuai SK LAN Nomor 239/IX/6/8/2003, kualitas pelayanan publik baik (survei IKM skor 73,57), perolehan opini WTP dari BPK, kualitas laporan akuntabilitas kinerja (nilai LAKIP “B”), dan kualitas pelayanan publik yang baik (survei IKM) telah mendukung keberhasilan reformasi birokrasi di Kementerian Hukum dan HAM Tahun 2013. Saran penelitian dalam mempertahankan opini WTP yang sudah diperoleh harus terus melakukan pemantauan kinerja secara rutin, kendala harus dijelaskan dan dicantumkan dalam laporan akuntabilitas kinerja, meningkatkan kualitas SDM untuk mempercepat pelayanan dan membentuk tim pengawas gratifikasi.

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ABSTRACT
This study aims to determine the quality of financial reporting, quality of performance accountability reports and quality of public services in supporting the success of the bureaucracy reforms at the Ministry of Law and Human Rights 2013. The methods used in this study are descriptive method and case study analysis. The results are Ministry of Law and Human Rights financial report has fulfilled the qualitative characteristics of financial statements under PP No. 71 2010, performance accountability report has been presented accordance with SK LAN LAKIP No.239/IX/6/8/2003, quality of public services has been good with Public Satisfaction Index 73.57, WTP opinion for financial report, value “B” for LAKIP (presented good performance accountability), and Public Satisfaction Index survey has supported the success of bureaucratic reform in the Ministry of Law and Human Rights in 2013. Several recommendations resulted from this research are to monitoring performance on regular basis to maintain WTP opinion that already obtained, constraints should be described and included in the performance accountability report, improve the quality of human resources by speed up service and formed a team of supervisors gratification;This study aims to determine the quality of financial reporting, quality of performance accountability reports and quality of public services in supporting the success of the bureaucracy reforms at the Ministry of Law and Human Rights 2013. The methods used in this study are descriptive method and case study analysis. The results are Ministry of Law and Human Rights financial report has fulfilled the qualitative characteristics of financial statements under PP No. 71 2010, performance accountability report has been presented accordance with SK LAN LAKIP No.239/IX/6/8/2003, quality of public services has been good with Public Satisfaction Index 73.57, WTP opinion for financial report, value “B” for LAKIP (presented good performance accountability), and Public Satisfaction Index survey has supported the success of bureaucratic reform in the Ministry of Law and Human Rights in 2013. Several recommendations resulted from this research are to monitoring performance on regular basis to maintain WTP opinion that already obtained, constraints should be described and included in the performance accountability report, improve the quality of human resources by speed up service and formed a team of supervisors gratification;This study aims to determine the quality of financial reporting, quality of performance accountability reports and quality of public services in supporting the success of the bureaucracy reforms at the Ministry of Law and Human Rights 2013. The methods used in this study are descriptive method and case study analysis. The results are Ministry of Law and Human Rights financial report has fulfilled the qualitative characteristics of financial statements under PP No. 71 2010, performance accountability report has been presented accordance with SK LAN LAKIP No.239/IX/6/8/2003, quality of public services has been good with Public Satisfaction Index 73.57, WTP opinion for financial report, value “B” for LAKIP (presented good performance accountability), and Public Satisfaction Index survey has supported the success of bureaucratic reform in the Ministry of Law and Human Rights in 2013. Several recommendations resulted from this research are to monitoring performance on regular basis to maintain WTP opinion that already obtained, constraints should be described and included in the performance accountability report, improve the quality of human resources by speed up service and formed a team of supervisors gratification;This study aims to determine the quality of financial reporting, quality of performance accountability reports and quality of public services in supporting the success of the bureaucracy reforms at the Ministry of Law and Human Rights 2013. The methods used in this study are descriptive method and case study analysis. The results are Ministry of Law and Human Rights financial report has fulfilled the qualitative characteristics of financial statements under PP No. 71 2010, performance accountability report has been presented accordance with SK LAN LAKIP No.239/IX/6/8/2003, quality of public services has been good with Public Satisfaction Index 73.57, WTP opinion for financial report, value “B” for LAKIP (presented good performance accountability), and Public Satisfaction Index survey has supported the success of bureaucratic reform in the Ministry of Law and Human Rights in 2013. Several recommendations resulted from this research are to monitoring performance on regular basis to maintain WTP opinion that already obtained, constraints should be described and included in the performance accountability report, improve the quality of human resources by speed up service and formed a team of supervisors gratification, This study aims to determine the quality of financial reporting, quality of performance accountability reports and quality of public services in supporting the success of the bureaucracy reforms at the Ministry of Law and Human Rights 2013. The methods used in this study are descriptive method and case study analysis. The results are Ministry of Law and Human Rights financial report has fulfilled the qualitative characteristics of financial statements under PP No. 71 2010, performance accountability report has been presented accordance with SK LAN LAKIP No.239/IX/6/8/2003, quality of public services has been good with Public Satisfaction Index 73.57, WTP opinion for financial report, value “B” for LAKIP (presented good performance accountability), and Public Satisfaction Index survey has supported the success of bureaucratic reform in the Ministry of Law and Human Rights in 2013. Several recommendations resulted from this research are to monitoring performance on regular basis to maintain WTP opinion that already obtained, constraints should be described and included in the performance accountability report, improve the quality of human resources by speed up service and formed a team of supervisors gratification]

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Tesis ini mengambil topik penelitian mengenai analisis pelaksanaan sistem pengendalian penatausahaan barang milik negara (studi kasus pada Sekretariat Jenderal DPR RI Tahun 2013). Tujuan dari penelitian ini adalah menganalisis sistem pengendalian intern penatausahaan barang milik negara yang terdiri dari pencatatan, inventarisasi dan pelaporan barang milik negara. Untuk analisis sistem pengendalian intern menggunakan PP Nomor 60 tahun 2008 tentang SPIP sedangkan untuk penatausahaan barang milik negara berdasarkan PMK Nomor 120/PMK.06/2007. Penelitian ini adalah penelitian deskriptif kualitatif dengan teknik pengumpulan data menggunakan studi literatur dan studi lapangan. Hasil penelitian menunjukkan bahwa penerapan sistem pengendalian intern atas pencatatan BMN belum memadai, sedangkan untuk penerapan sistem pengendalian intern atas inventarisasi dan pelaporan sudah memadai. Saran yang dapat diberikan yaitu Sekretariat Jenderal DPR RI agar menginternalisasikan SPIP lebih lanjut dengan membuat regulasi dan menyusun Standard Operating Procedure (SOP) penatausahaan barang milik negara, pembentukan unit penilai risko dan unit pemantau, serta memaksimalkan kinerja auditor internal maka dibentuk Inspektorat Jenderal. ......The Research topic in this thesis is the analysis of the control system implementation of state property (case study at the Secretariat General of Indonesian House of Representatives in 2013). The objective of this research is to analyze the internal control system of the state property administration consisting of record, inventories and reports of state property. The analysis of the internal control system is using government regulation number 60 of 2008 on Government Internal Control System, while for the state property administration is based on Minister of Finance Regulation Number 120/PMK.06/2007. This research is a descriptive qualitative research and data collection techniques used literature and field study. The results shows that the internal control system implementation of state property record is inadequate, while for the internal control system implementation of inventories and reports is adequate. Given suggestions are the  Secretariat General of the Indonesian House of Representatives should internalize  government internal control system further with the establisment of regulations and arrange Standard Operating Procedure (SOP) of the state property administration, establish the risk assessors unit and monitoring unit, as well as establish general inspectorate to maximize the performance of the internal auditor.

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Penelitian ini bertujuan menganalisis struktur informasi kinerja dan alokasi belanja tahun 2016 di Kementerian Koordinator Bidang Perekonomian. Penelitian ini menggunakan analisis kualitatif dengan logic model dan alokasi efisiensi. Hasil penelitian menyimpulkan bahwa outcome pada level Kementerian dan Eselon 1 perlu dilakukan penyesuaian. Outcome belum menggambarkan capaian kinerja secara jelas, dan kurang relevan terhadap tujuan Kementerian. Pengalokasian belanja tahun 2016 belum sepenuhnya optimal jika dihubungkan dengan alokasi efisiensi. Hal tersebut ditunjukkan dengan minimnya alokasi untuk sektor prioritas, peningkatan nilai belanja input tidak diikuti dengan kuantitas kebijakan output yang dihasilkan, belum adanya realokasi belanja, dan pengalokasiannya masih mengacu kepada anggaran tahun sebelumnya.

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The purpose of this research is to analyze the performance information structure and budget allocation of Coordinating Ministry for Economic Affairs in 2016. This research uses qualitative analysis with logic model and efficient allocation. Outcome in ministerial and echelon 1 level need to adjust. Existing outcome does not clearly describe achievement condition and irrelevant to the ministry's objectives. Budget allocation in 2016 is not yet optimum. This problem is caused by less allocation on priority sectors, increasing input is not followed by increasing output, no budget reallocation in successful priority program, and budget allocation still refers to the previous budget.

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Penelitian ini bertujuan untuk mengoptimalkan proses penyusunan anggaran pada Kantor Pusat Direktorat Jenderal Perbendaharaan dalam rangka penerapan penganggaran berbasis kinerja. Penelitian ini merupakan penelitian kualitatif dengan menggunakan pendekatan soft systems methodology untuk mencapai rekomendasi yang disepakati oleh semua pihak terkait. Rekomendasi yang dihasilkan oleh penelitian ini berupa penajaman perumusan output melalui pelibatan SMKO sebagai koordinator penyusunan output dan target volumenya, pembentukan tim penyusun standar struktur biaya output, dan meningkatkan kualitas evaluasi anggaran. ...... This research aims to optimize the budget planning process at Head Office of Directorate General of Treasury in order to implement performance based budgeting. This research is a qualitative research using soft system methodology approach to give recommendations that are agreed by all involved parties. Recommendations of this research are sharpening the formulation of output through the involvement of SMKO as a coordinator of formulation output and its volume targets, the establishment of drafting team standard cost structure of output, and improve the quality of budget evaluation.

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Penelitian ini bertujuan untuk menganalisis akun laporan keuangan yang mempengaruhi opini serta hubungannya dengan upaya peningkatan opini dan bertujuan memberikan rekomendasi upaya perbaikan yang harus dilakukan Pemerintah Provinsi DKI Jakarta untuk mencapai opini Wajar Tanpa Pengecualian. Metode analisis data menggunakan analisis deskriptif kualitatif. Hasil penelitian ini menunjukkan dilihat dari empat kriteria pemberian opini yang terdapat permasalahan pengelolaan keuangan dan upaya yang telah dilakukan oleh Pemerintah Provinsi DKI Jakarta dimulai tahun 2012 sampai dengan 2015 yaitu akun piutang, investasi permanen, aset tetap, utang jangka pendek lainnya, belanja daerah, dan kemitraan pihak ketiga. Permasalahan tersebut perlu diperhatikan secara komprehensif terhadap akun aset tetap karena penyumbang terbesar yang mempengaruhi opini. Rekomendasi perbaikan yang harus dilakukan dapat menggunakan pendekatan analisis fungsi manajemen yaitu: perbaikan SOP, restrukturisasi SDM, pembentukan tim ad hoc, pengembangan sistem infomasi aset, pensertifikatan bukti kepemilikan aset, dan pengawasan. ......This study is aimed to analyze accounts in financial statements which affect opinion and its relationship with improvement opinion on Provincial Government of DKI Jakarta and to provide the recommendation to improve the financial management accountability to get an unqualified opinion. Data are analyzed by descriptive qualitative method. The result show issues on Provincial Government of DKI Jakarta from 2012 to 2015 that refer to criteria in determining the opinion therefore according to UU No. 15 2004 is account receivable, permanent investment, fixed asset, other short term debt, expenditure, and third party partnership. These issues need to be considered in a comprehensive manner against the fixed asset account because the largest contributor affecting opinion. Recommendation to improve opinion use management functional analysis is redesign of standard operating procedure SOP , restructuring of human resources, forming of ad hoc team, asset information systems development, safeguarding evidence of asset ownership, and supervision systems.

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Penelitian ini menganalisis penerapan pengendalian intern, kebijakan akuntansi, dan tata cara pengelolaan Aset Takberwujud ATB di Kementerian Riset, Teknologi, dan Pendidikan Tinggi Kemenristekdikti . Analisis dilakukan dengan membandingkan kondisi penerapan pengendalian intern, kebijakan akuntansi ATB, pengelolaan ATB dengan kerangka Committee of Sponsoring Organizations of Treadway Commission COSO dan Buletin Teknis Nomor 17 Tahun 2014 tentang Akuntansi Aset Tak Berwujud Berbasis Akrual. Penelitian ini menggunakan metodologi penelitian kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan terdapat kelemahan penerapan pengendalian intern pada komponen penilaian risiko dan kelemahan pada pengakuan dan pengukuran ATB. Hasil penelitian menyarankan Kemenristekdikti menyusun kebijakan penerapan lima komponen Sistem Pengendalian Intern SPI , manajemen risiko, membentuk tim untuk memberikan rekomendasi pengakuan dan pengukuran ATB, dan melakukan inventarisasi ATB.

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This research analyzes implementation of internal control, accounting policy, and intangible procedure management in Ministry of Research, Technology, and Higher Education. This analysis is done by comparing condition of internal control implementation and accounting policy with framework of Committee of Sponsoring Organizations of Treadway Commission COSO and Technical Bulletin of Government Accounting Standards Number 17 about The Accrual Based Accounting of Intangible Assets. This research uses qualitative methodology with case study approach. The research results show that implementation weakness of internal control in the risk assessment and implementation weakness of intangible assets in the recognition and measurement. The results of research suggest Ministry of Research, Technology, and Higher Education should set policies of five internal control components, risk management, establish a team for giving recommendation of intangible assets acquisition and measurement, and inventorying intangible assets.

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ABSTRAK
Penelitian ini bertujuan untuk menganalisis implementasi SIKP, menganalisis kinerja Ditjen Perbendaharaan dalam implementasi SIKP, serta meningkatkan kinerja SIKP dalam mendukung pelaksanaan kredit program pemerintah kepada sektor Usaha Mikro, Kecil, dan Menengah UMKM . Metode penelitian yang digunakan adalah deskriptif kualitatif dengan studi kasus pada Ditjen Perbendaharaan dengan melakukan analisis pengembangan sistem melalui pendekatan metode Framework for the Application of System Thinking FAST . Hasil penelitian menunjukkan bahwa implementasi SIKP pada tahun 2015 dan 2016 sudah mendukung kegiatan verifikasi terkait dengan fungsi ketepatan sasaran dan kebenaran tagihan, namun belum optimal dalam menjalankan fungsi percepatan pembayaran. Ditjen Perbendaharaan memiliki kinerja yang cukup baik sebagai Penyedia dan Pengelola SIKP. Namun demikian, masih diperlukan pengembangan sistem untuk meningkatkan kinerja SIKP dalam mendukung optimalisasi pelaksanaan kredit program pemerintah kepada UMKM, yaitu dengan meningkatkan keandalan sistem, mempermudah akses dan pengunggahan data, melakukan integrasi data untuk meningkatkan pengendalian internal, serta menciptakan fitur-fitur baru berupa komunikasi online dan penilaian perkembangan usaha/klasifikasi debitur yang dapat digunakan untuk mengukur keberhasilan kredit program pemerintah.

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ABSTRACT
This study aims to analyze the SIKP implementation, analyze the DG Treasury performance in the SIKP implementation, and improve the SIKP performance for supporting the implementation of government program credit to Micro, Small and Medium Enterprises MSMEs . This research used the descriptive qualitative method with case study on DG Treasury by Framework for the Application of System Thinking FAST method for the system development analysis. The results show that the SIKP implementation in 2015 and 2016 has supported the verification activities related to the function of target accuracy and correctness of the bill, but has not optimal in performing the acceleration of bill payment function. DG Treasury has good performance as a SIKP Provider and Manager. However, system development is needed to improve the performance of SIKP for supporting the optimization of government program credit implementation to MSMEs by improving system reliability, facilitating access and uploading data, integrating data to improve internal control, and creating new features of online communication and an assessment of business development debtor classification that can be used to measure the creditworthiness of government program credit.

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Penelitian ini bertujuan untuk memberikan rancangan program kerja audit kinerja berbasis risiko untuk Badan Pengawasan Mahkamah Agung dengan terlebih dahulu menganalisis implementasi perencanaan audit yang ada saat ini. Penelitian ini merupakan penelitian kualitatif dengan analisis deskriptif. Hasil penelitian menunjukkan perencanaan audit yang dilakukan oleh Badan Pengawasan belum berbasis risiko. Oleh sebab itu, peneliti mengusulkan untuk menggunakan basis risiko dalam perencanaan audit. Pertama, peneliti menyusun perencanaan audit tahunan dengan menentukan tema audit kinerja berdasarkan tema yang memiliki faktor risiko makro tertinggi. Terakhir, peneliti menyusun program kerja audit kinerja atas pengelolaan biaya perkara sebagai tema audit yang terpilih dengan menilai risikonya.

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ABSTRACT
The purpose of this paper is to design risk based performance audit program for Comptroller of Supreme Court of Indonesia by analyzing the existing process of audit plan preparation. This research is a qualitative research with descriptive analysis. The results show that the existing audit plan process doesn 39 t use risk basis. Therefore, we propose to use the risk base for designing performance audit program. Specifically, we determine audit topic in periodic planning by scoring potential topics based on macro risk factors. Finally, we produce a performance audit program of the selected audit topic by assessing its risks.

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Penelitian ini merupakan penelitian kualitatif deskriptif dengan pendekatan studi kasus yang bertujuan menganalisis penyusunan standar biaya keluaran yang berlaku untuk semua kementerian negara/lembaga SBKU pada Ditjen Anggaran, Kementerian Keuangan. Penelitian dilakukan dengan wawancara dan pengamatan terhadap dokumen anggaran terkait. Hasil penelitian menunjukkan bahwa organisasi perlu menetapkanpedoman penyusunan SBKU dengan pendekatan logic modelsehingga organisasi mempunyai acuan yang jelas dalam penyusunan SBKU. Berdasarkan hasil penelitian tersebut dirumuskan usulan rancangan pedoman penyusunan SBKU dengan menggunakan pendekatan logic model.Penggunaan pendekatan logic modeldilakukan untuk mengidentifikasi hubungan keterkaitan antara outcome, output, aktivitas/tahapan, dan input yang diperlukan dalam penyusunan SBKU sehingga dapat mendukung penerapan penganggaran berbasis kinerja yang lebih baik.

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This research is a descriptive qualitative research with case study approach aims to analyze standard output cost settingthat applicable to all ministries government agencies SBKU at Directorate General of Budget, Ministry of Finance. The research was conducted by interviewing and observing the related budget documents. The results showed that the organization needs to set guidelines for the preparation of SBKU with a logic model approach so that the organization has a clear reference in the preparation of SBKU. Based on the results of the study formulated a draft proposal proposal preparation of SBKU by using logic model approach. The use of a logic model approach is carried out to identify the linkages between outcomes, outputs, activities process, and the necessary inputs in the preparation of SBKU so as to support better implementation of performance based budgeting.